CLA-2-84:OT:RR:NC:N1:102

Mr. Arnaldo Velez
Terraverde Solar Energy Corp.
St. Canal #124
Catan?o, Puerto Rico 00962

RE: The tariff classification of solar air conditioner from China

Dear Mr. Velez:

In your letter dated March 16, 2009 you requested a tariff classification ruling. An installation and operating manual as well as illustrations were submitted.

The item in question is described as a solar air conditioner. This solar air conditioner is similar to a conventional “split-system” air conditioning system. It includes a compressor and condenser unit for outdoor installation and an evaporator/fan unit for indoor installation. Unlike a standard air conditioning system, this product uses a smaller compressor and a solar energy collector to heat the refrigerant and reduce the consumption of electricity. The cool air is circulated through vents that may be either mounted to a wall or ceiling.

The applicable subheading for the split system solar air conditioner will be 8415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other split-system air conditioning machines. The rate of duty will be 2.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division